查询词典 job order cost

L:In job-order cost accounting, the accountant must first determine the prime, or direct

教师：在分批生产成本会计中，会计必须首先确定其产品的主要成本或直接

The main contents in this course include job order costing, process costing, cost-volume-profit analysis, short term operating decision, long term capital expenditure decision, master budget, responsibility center and responsibility accounting, activity based costing and activity based management, performance evaluation and balance score card, quality cost accounting, etc.

它的主要内容包括分批成本计算法、分步成本计算法、标准成本与成本差异分析、成本习性分析与变动成本计算法、本量利分析、短期经营决策、长期资本支出决策、全面预算、责任中心和责任会计、作业成本计算和作业成本管理、业绩衡量与平衡记分卡、质量成本会计和信息资源会计。

In the COST flow of a job order COSTing system, the account of Goods in Process is the heart.

在分批法中，在产品账户为其核心。

There are two basic types of cost accounting systems: job order cost accounting and process cost accounting.

有两种基本的成本会计方法：分披成本会计与分步成本会计。

The job order cost sheets provide unit cost information and can be used by management for such purposes as product pricing and cost control.

批次成本计算表可以为管理当局提供单位成本信息以利于产品定价和成本控制等。

In a job order costing system, product costs are accumulated by individual jobs and are summarized on job order cost sheets.

分批法单独核算某一批次的成本并将成本信息汇总在批次成本计算表上。

In a job order costing system, job cost sheets will serve as the subsidiary records for the work in process account.

采用分批成本会计法，分批成本单将作为在制品帐户的辅助记录。

Departmental job order cost accounting n.

部门分批成本会计。。。

Client supplies complete Graphic User Interface, accomplishing the management of JobFlow and system. Communication agent accomplishes complete communication between client and server by TCP/IP network communication protocol and platform independent data communication protocol. Server supplies full support of JobFlow. The superstratums are the JobFlow Definition Subsystem and JnwEngine, which are responsible for the definition and execution of JobFlow. The understratum is the Network Queue System , which realizes the schedule and execution of job, thus all kinds of resources in computer network system can be utilized in order to improve execution efficiency and reduce job cost.

客户端提供完全的GUI用户界面，完成用户对作业流的管理及对系统的管理功能；通讯代理采用TCP／IP网络通信协议以及与平台无关的数据通讯协议来实现客户与服务器之间的完全通讯；服务器端提供对作业流的全面支持，上层由作业流定义子系统和作业流引擎负责完成对作业流的定义与执行，底层使用网络队列系统来实现对作业的调度与执行，使用户能够最大限度地利用计算机网络系统中的各种资源，以提高执行效率、降低作业成本。

Communication agent accomplishes complete communication between client and server by TCP/IP network communication protocol and platform independent data communication protocol. Server supplies full support of JobFlow. Its superstratum is the JobFlow Definition Subsystem and JnwEngine, which is responsible for the definition and execution of JobFlow. And its understratum is the Network Queue System, which realizes the schedule and execution of job. Through the NQS, all kinds of sources in computer network system can be farthest utilized in order to improve execution efficiency and reduce job cost.

客户端提供完全的GUI用户界面，完成用户对作业流的管理及对系统的管理功能；通讯代理采用TCP／IP网络通信协议以及与平台无关的数据通讯协议来实现客户与服务器之间的完全通讯；服务器端提供对作业流的全面支持，上层由作业流定义子系统和作业流引擎负责完成对作业流的定义与执行，底层使用网络队列系统来实现对作业的调度与执行，使用户能够最大限度地利用计算机网络系统中的各种资源，以提高执行效率、降低作业成本。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。